Information for ruling 600013408
This section is Advance Tariff Ruling
- Start date
- 23 Jul 2025
- Expiry date
- 22 Jul 2028
- Commodity code
- 2106909285 (opens in new tab)
- Description
- Coconut milk. Made from coconut extract and water. Used for cooking curry, making deserts, smoothies and as a dairy milk alternative. For human consumption. Packaged in a 400ml tin.
- Keywords
-
- FOOD PREPARATION
- OF COCONUT
- FOR HUMAN CONSUMPTION
- WATER
- COCONUT MILK
- IN TINS
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 2106 - Food preparations not elsewhere specified or included GIR 5B has been used to identify the type of packaging: 400ml tin GIR 6 has been used to classify the goods to subheading level 210690 - Other than protein concentrates and textured protein substances. 8-digit code 21069092 - Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch 10-digit code 2106909285 - Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes to heading 2106 WCO Opinion 210690/24.